Yes Small-scale taxpayers can go to the State Taxation Bureau to which the enterprise belongs and apply for issuing special VAT tickets issued by the State Taxation Bureau. Small-scale taxpayers apply to the IRS for issuing special VAT tickets, and the applicable VAT rate is 3% (excluding real estate business). Where real estate business (such as house leasing) is involved, the applicable VAT rate is 5%. .

In Guangdong Province, small-scale VAT taxpayers need to go to the website of Guangdong Electronic Taxation Bureau, log in to the enterprise tax declaration page, fill out the Application Form for Special VAT Ticket Opening on the Internet, and then bring the paper version of the Application Form for Special VAT Ticket Opening and the Additional Tax Declaration Form with the official seal to the tax bureaus of the districts and cities to which the enterprise belongs to apply for special VAT tickets, that is, after withholding VAT and additional taxes on the spot, they can obtain special VAT tickets opened by the tax bureaus.